While school spending is expected to rise about five percent, on average, across Vermont, local tax rates needed to finance those budgets can be much higher than that.

Bolton, on the edge of Chittenden County, is one example.

Its pre-K through 4th grade school has about 70 students. But this year the roof needed significant repair, heating fuel costs spiked, employee health insurance costs jumped 14 percent, and on top of that the school is losing a couple of students -- which means less state aid dollars.

That translates into a 17 percent local school tax increase.

Which might sound pretty good to folks in the tiny Essex County community of Victory. That town has only 9 students, and its projected school tax rate is expected to rise 138 percent next year, state education documents show.

Small school districts are especially vulnerable, says Steve Dale, director of the Vermont School Boards Association.

(By contrast, the Mt. Abraham school district in Bristol - with 830 students - is projecting a 0.16 percent increase in tax rates.)

Is this the year Vermont will see more school budgets defeated?

"Given the level of increases in some communities I think there's some concern, but those are decisions local voters much make," Dale said.

Vermont has 274 school districts. Thirty-seven budgets came in below last year -- thirty-nine before voters would rise in excess of ten percent.

And Dale said a record 23 school budgets this year face the "two-vote" provision -- the state law that requires budgets in high spending towns that rise more than one percent above the inflation rate have the 'extra spending' be approved by voters as a separate ballot item.

"There are people who believe you could in fact create much larger class sizes while other folks say absolutely not," Dale said. "Usually it comes down to individual circumstances in a particular school building and what local folks feel they need to do to respond to the needs of students."